-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, JcJix3GqRLqBa/wgUaS3Og55v880IRtNdf6I95IROMoa9Fx2XC6zJq7qNJtEcVnm pCC3Upie5I+9z9At4i4c/w== 0000950134-08-000061.txt : 20080908 0000950134-08-000061.hdr.sgml : 20080908 20080103164907 ACCESSION NUMBER: 0000950134-08-000061 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080103 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CITIZENS INC CENTRAL INDEX KEY: 0000024090 STANDARD INDUSTRIAL CLASSIFICATION: LIFE INSURANCE [6311] IRS NUMBER: 840755371 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 400 EAST ANDERSON LANE CITY: AUSTIN STATE: TX ZIP: 78752 BUSINESS PHONE: 5128377100 MAIL ADDRESS: STREET 1: 400 EAST ANDERSON LANE CITY: AUSTIN STATE: TX ZIP: 78752 FORMER COMPANY: FORMER CONFORMED NAME: CONTINENTAL INVESTORS LIFE INC DATE OF NAME CHANGE: 19881222 CORRESP 1 filename1.htm corresp
 

January 2, 2008
Mr. Jim Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
United State Securities and Exchange Commission
Washington, D.C. 20549
     
Re:
  Citizens, Inc.
 
  Form 10-K for the Fiscal Year Ended December 31, 2007
 
  Filed on March 30, 2007 and as amended May 25, 2007
 
  File No. 0-16509
Dear Mr. Rosenberg:
This letter is to acknowledge receipt of your letter of December 14, 2007, regarding your review of the above referenced filing and request for additional information and explanation.
We are currently in discussions with our auditors and securities counsel and hope to have a response to you in 10 business days from the date of this letter. In the event that we are not able to respond by that time, we will update you on our progress.
         
Sincerely,
 		  
/s/ Thomas F. Kopetic    

Thomas F. Kopetic 		  
Vice President, Chief Financial Officer and Treasurer   
 

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